The Principal Commissioner Of Central Tax v. M/S. Oil Country Tubular Pvt. Ltd.

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IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD TUESDAY,THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA CENTRAL EXCISE APPEALS NO: 36 OF 2024 Between:

The Principal Commissioner of Central Tax, GST Bhavan, H.No.1-98 I 7 I 43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad, Telangana - 500 081. ...APPELLANT AND M/s. Oil Country Tubular Pvt. Ltd., Sreepuram, Narketpally, Nalgonda District, Telangana.

...RESPONDENT Appeal is filed under Section 35-G of the Central Excise Act, '1944 against the order of the Customs, Central Excise & Service Tax Appellate Tribunal, Regional Bench at Hyderabad, in Final Order No.A/ 30273 - 30277 12024 dated OB04-2024 in Appeal No. E/30446/2016 preferred against the Order in Appeal No. Hyd-CEX-003-APP-038-15-16-CE dated 29-03-2016 on the file of the Commissioner of Central Tax, Ranga Reddy GST Commissionerate, Hyderabad. Counsel for the Appellant: SRl. K. PRASHANTH Counsel for the Respondent: SRI S. DINESH KUMAR The Court made the following ORDER:

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDTKONDA CENTRAL EXCISE APPEAL No.36 OF 2O24 JUDGMENT:

(per Hon'ble Si Justice P.Sam KoSha) Heard Mr. K.Prashanth, learned Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing on behaif of the appellant and Mr.S.Dinesh Kumar, learned counsel appearing on behalf of the respondent.

2.

The instant appeal under Section 35G of the Central Excise Act, 1944, has been preferred by the appellant against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Hyderabad, in Order No.A/30273-30277 12024, dated Oa.O4.2024, passed in Appeal No.E/30446 /2016. 3.

Central Board of Indirect Taxes and Customs (CBIC) has issued circular bearing No.CBIC-16039O/20/2O24-JC-CBEC, dated 06.08.2024, enhancing the monetary limits for filing appeals by the Department before the Customs, Excise and Service Tax Appellate Tribuna,l, High Courts and Supreme Court as a measure for reducing litigation. In the said Circular, we find that the monetary limit fixed for filing an appeal before the High Court is Rs.2.0O crore.

I.

4.

In the instant appeal, tax effect is well below the monetar5r limit, 5.

Therefore, the appeal filed by the appellant is dismissed in terms of the aJoresaid circular bearing No. CBIC- 1 6O 39O I 20 / 2O24-JC-CBEC, dated 06.08.2024. However, if the appeal comes within the exception of the said Circular, it would be open to the appellant to seek revival of the appeal. No costs 6.

As a sequel, miscellaneous applications pending if any, shall stand closed.

SD/- K. SRINIVASA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER iI To,

1. The Customs, Central Excise & Service Tax Appellate Tribunal, Regional Bench at HYderabad 2 The Commissioner of Central Tax, Ranga Reddy GST Commissionerate, HYderabad.

3. One CC to SRl. K. PRASHANTH, Advocate [OPUC]

4. One CC to SRl. S. DINESH KUIVAR, Advocate [OPUC] lAry

5. Two CD Copies kul/gh

HIGH COURT DAfED:1110312O25 i i ( 1 t1fo 'J c L) , r-:

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ORDER

CEA.No.36 ot 2024 I)ISMISSING TIIE CEA {Y\1 b